Table of contents
Accounting for the Bitcoin: accountability, neoliberalism and a correspondence analysis
Asheer Ram, Warren Maroun, Robert GarnettGiven its innovative characteristics and increasing popularity, the Bitcoin, and other virtual currencies, are expected to become mainstream, leading to the need for a generally…
Accounting, identity, autopoiesis + sustainability: A comment, development and expansion on Lawrence, Botes, Collins and Roper (2013)
Tehmina Khan, Rob GrayThis paper is prompted by an analysis of accounting and accounting education by Lawrence et al. (2013) in this journal. In that paper, the authors use the theory of autopoiesis to…
Acquisitions and the value versus growth phenomenon
Wessel M. BadenhorstThe purpose of this paper is to investigate whether investors value the future growth from acquisitions and the subsequent realisations thereof accurately.
Social responsibility disclosure in the international gambling industry: a research note
Tiffany Cheng Han Leung, Rob GrayThis paper aims to explore the extent to which social responsibility and social and environmental reporting and disclosure have any relevance in the (so-called) controversial…
Social reports in Italian universities: disclosures and preparers’ perspective
Carlotta Del Sordo, Federica Farneti, James Guthrie, Silvia Pazzi, Benedetta SiboniAlthough there is no mandatory requirement for Italian universities to report beyond a financial report, several universities have produced a social report, despite the context of…
The nature of voluntary greenhouse gas disclosure – an explanation of the changing rationale: Australian evidence
Zahra Borghei, Philomena Leung, James GuthrieThis paper aims to explore the nature of voluntary greenhouse gas (GHG) disclosure by non-GHG-registered companies among industry sectors over a period after the introduction of…
The legitimacy of IFRS: An assessment of the influences on the due process of standard-setting
Christa Wingard, Jan Bosman, Bright AmisiThe purpose of this paper is to assess the influences on the due process of standard-setting with reference to the legitimacy of the financial reporting “soft law” that is…
ISSN:
2049-372XRenamed from:
Meditari Accountancy ResearchOnline date, start – end:
2012Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof Charl de Villiers
- Warren Maroun